https://www.taxtmi.com/caselaws?id=357370 The Tribunal set aside the order confiscating fabrics and imposing penalties on the appellant for alleged diversion of imported fabrics. The Revenue's reliance on circumstantial evidence without concrete proof was deemed insufficient to establish clandestine activity. The Tribunal emphasized the Revenue's burden of proof and the necessity of substantial evidence in customs cases, ultimately ruling in favor of the appellant due to the lack of concrete evidence supporting the Revenue's claims. en-us Thu, 01 Mar 2018 00:00:00 +0530 Tue, 13 Nov 2018 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357370 The Tribunal set aside the order confiscating fabrics and imposing penalties on the appellant for alleged diversion of imported fabrics. The Revenue's reliance on circumstantial evidence without concrete proof was deemed insufficient to establish clandestine activity. The Tribunal emphasized the Revenue's burden of proof and the necessity of substantial evidence in customs cases, ultimately ruling in favor of the appellant due to the lack of concrete evidence supporting the Revenue's claims. Case-Laws Customs Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357370